Notes to the statement of cash flows

I. Cash flows from operating activities

1. Profit before tax(Code 1)

Taken from the profit and loss statement, code 50, accounting profit before tax

Profit before tax (current year) = 1,000,270,762

2. Adjustments for
2.1. Depreciation of fixed assets and investment properties (Code 2)

(-)Depreciation of fixed assets and investment properties= (-) Closing Accumulated

depreciation - (-) Opening Accumulated depreciation = (-)800,000,000 - (-)250,000,000=(-)
550,000,000

➔ Depreciation of fixed assets and investment properties = 550,000,000

2.2. Gain/Loss from investing activities (Code 5)

(-) Gain/Loss from investing activities= Bank interest this year (interest on deposits as part
of revenue from financial activities) = 3,800,025

➔ Gain/Loss from investing activities = (-) 3,800,025

Note: According to Circular 200, this item number is deducted (-) from the item "Profit
before tax" if the investment activity has a net profit and is recorded in negative numbers in
the form indicated in parentheses. single (…); or be deducted (+) into the expenditure
“Profit before tax”, if the investment activity has a net lot.

2.3. Operating profit before changes in working capital

2.4. Increase in account receivables (Code 9)

(-) Increase in receivables = Difference in cash flow at the end of the year minus the
beginning of the year of short-term receivables from customers + Difference in cash flow
at the end of the year minus the beginning of the year for other short-term receivables
 Note: According to Circular 200, this indicator is prepared based on the total
difference between the number of closing balance and opening balance of accounts
receivable. This ratio is added (+) to the indicator “Business profit before changes in
flow rate g” if the sum of the ending balances is less than the sum of the opening
balances. This item number is subtracted (-) from the expenditure figure "Business profit
before changes in flow rate" if the sum of closing balances is greater than the sum of
opening balances and is written as sound in the form recorded in parentheses (…).

Cash flow difference at the end of the year minus the beginning of the year of short-
term receivables from customers
= Difference between Short term trade receivable with increase in account receivable =
Short term trade receivable of ending balance – Opening balance

= 5.060.000.000 - 10.300.000.000 = (-) 4.970.000.000

Difference between year-end cash flow minus beginning of year other short-term
receivables
= Difference between Other short term receivable with Increase in account receivable

= Other short term receivable of ending balance – opening balance

= 158.650.000 - 156.000.500 = (-) 2.649.500

➔ Increase in Receivables = 4.970.000.000 + 2.649.500 = 4,972,649,500

2.5. Increase in Inventories (Code 10)

(-) (Inventories) = Difference between year-end cash flow minus beginning of year
inventory= 350.000.000 – 450.000.000 = (-) -100.000.000 =100,000,000

➔ Increase inventories = 100.000.000

 Note: According to Circular 200, this entry is established based on the total difference
between the ending balance and opening balance of inventory accounts. This expenditure
is added (+) to the expenditure “Business profit before changes in flow rate” if the sum of
the ending balances is less than the sum of the opening balances. This expenditure is
added (-) to the “Business profit before changes in flow rate” if the sum of the ending
balances is greater than the sum of the opening and closing balances. recorded in negative
numbers in the form of parentheses (…).

2.6. Increase in Payables (Code 11)

(-) Increase in payables = Difference in cash flow at the end of the year minus at the
beginning of the year of the item payable to the seller + Difference in cash flow at the end of
the year minus the beginning of the year of the tax item and other payables and receivables +
Cash flow difference at the end of the year minus the beginning of the year for payables to
employees + Cash flow difference at the end of the year minus the beginning of other short-
term payables

a. Difference in cash flow at the end of the year minus the beginning of the
year for the item payable to the seller = (-) 1,500,000,000 - (- 8,050,000,000) =
6,550,000,000

b. Difference in cash flow at the end of the year minus the beginning of the
year for tax items and other payables and receivables
= Closing balance of (VAT deductible + Tax and government receivables
- Taxes and other payables to the state) - Opening balance of (VAT deductible
+ Taxes and state receivables - Taxes and other payables) - CIT paid
= (-) 190,399,127 (-) 113,549,363 (-) 214.842,371 = 137,992,607

c. Difference in cash flow at the end of the year minus the beginning of the
year for payables to employees
= Ending balance – Opening balance – VAT deductible net off with tax payable
= (-) 2,720,126,768 – (-) 2,480,134,344 (–) 0 = (-) 239.992,424

d. Other short-term payables difference at the end of the year minus the
beginning of the year
= Ending balance – Opening balance – VAT deductible net off with tax payable
 = (-) 487.977,904 – (-) 149,973,781 (–) 0 = (-) 338,004,123

➔ Increase in payables = (-) 6,550,000,000 (-) 137,992,607 (+) 239.992,424 (+)

338,004,123 = (-) 6,109,996,060

2.7. Increase in Prepaid Expense (Code 12)

(-) Increase in prepaid expenses = Cash flow difference at the end of the year minus the
beginning of short-term prepaid expenses + Cash flow difference at the end of the year
minus the beginning of the year of long-term prepaid expenses

a. Short-term prepaid expenses

= 402.500.000 – 407.000.000 = (-) 4.500.000

b. Long-term prepaid expenses

= Ending balance – Opening balance– Long-term Prepaid Expense transfer from CIP –
Allocation from long-term prepaid expense

= 350.000.000 (–) 287.000.000 (–) 0 (–) 0 = 63.000.000

➔ Increase in Prepaid Expense= 4.500.000 (-) 63.000.000 = (-) 58,500,000

⇨ Net cash flow from operating activities = Code 9 + Code 10+Code 11+Code 12 =
450,624,177

II. Cash flow from investment activities

1. Acquisition and construction of fixed assets and other long-term assets (Code 21)

Closing - Opening Tangible fixed asset = 4,000,000,000-2,500,000,000= 1,500,000,000

 2. Equity investments in other entities (Code 25)

Cash outflow for lending =Ending Balance -Opening Balance = Held-to-maturity

investments = 8,000,0000,000

3.Interest and dividend received (Code 27)

Interest income received; dividends = - Gain/loss from investing activities =

3,800,025

➔ Interest income received; dividends received = -3,800,025

⇨ Net cash flow from investing activities = (-) 1,500,000,000 (-) 8,000,000,000 (+)
3,800,025 = (-) 9,496,199,975

III.Net cash flow from investment activities

1. Proceeds from issuance of shares and receipt of contributed capital(Code 31)

Firm increased chartered capital = 10,000,000,000.

⇨ Cash flow from investing activities = 10,000,000,000